Appropriate Chapter 6 provisions to govern enforcement and administration of tax.
S.C. Code Ann. § 12-13-60
in effectFor the purpose of administration, enforcement, collection, liens, penalties, and similar provisions, all of the provisions of Chapter 6 of this title that are appropriate or applicable are adopted and made a part of this chapter, including the requirements of declaration and payment of estimated tax.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c013.phpFetched: 10/17/2026
